The tariff classification of a woman’s upper body garment from China and India

NY L87399 September 12, 2005 CLA-2-62:RR:NC:N3:360 L87399 CATEGORY: Classification TARIFF NO.: 6211.42.0081; 6211.43.0091 Ms. Angela Tabick Classic Customs Brokers Corp. 230-79 International Airport Center Boulevard Suite 255 Jamaica, NY 11413 RE: The tariff classification of a woman’s upper body garment from China and India Dear Ms. Tabick: In your letter dated August 18, 2005, you requested a tariff classification ruling on behalf of Andrews Sportsclub. The submitted sample, style J090502, is a woman’s pullover that resembles a poncho. You have indicated that the garment will be made from woven fabric, either in chief weight of cotton or polyester. The pullover garment hangs loosely from the shoulders and drapes over the arms. The bottom edges form a v-shape in the center front and back and extend below the waist. The garment features a boat neckline, oversized arm openings, a drawstring waist and a beaded fringe along the bottom edges. The front and back panels are attached at the sides, approximately eight inches from the hem, which provides insufficient coverage for the garment to be classified as a blouse. If imported in chief weight of cotton, the applicable subheading for style J090502 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: other. The duty rate will be 8.1 percent ad valorem. If imported in chief weight of polyester, the applicable subheading for style J090502 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The duty rate will be 16 percent ad valorem. When imported in cotton style J090502 falls within textile category designation 359 and when imported in polyester, style J090502 falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division